Airbnb & Short-Term Rentals in Greece
The market for short-term rentals via platforms like Airbnb, Booking.com or Vrbo is booming in Greece – and is increasingly being regulated. If you rent out a property short-term, you should know the key rules.
Companies (legal entities) pay an annual business levy of €600 for each property rented out short-term – each property is counted separately (Law 5222/2025, Art. 249).
Private landlords do not pay this €600 levy. However, private individuals who rent out three or more properties short-term have been treated as running a business since 1 January 2024: the income is taxed as business profit, the activity must be registered with the tax office and VAT applies. With up to two properties, the income is usually taxed as rental income.
For owners, this means: if you offer holiday apartments, you should budget for the additional costs and ensure proper registration to avoid problems later.
Registration: the register number (ΑΜΑ)
Every rented property needs its own register number from the Greek tax authority, the so-called ΑΜΑ. It is applied for online via myAADE. The number must be clearly visible in every listing, on every platform. Anyone renting without registration faces a fine of 50% of the income, at least €5,000.
Report every stay
Every stay must be reported to the tax authority by the 20th of the month after the guest’s departure. A late report costs €100. If it is missing or wrong, it becomes much more expensive.
Minimum standards since 1 October 2025
Since October 2025, holiday rentals must meet certain requirements. These include, among others:
- legally approved living space with a ceiling height of at least 2.50 m and sufficient windows
- air conditioning in the bedrooms
- liability insurance
- fire extinguisher, smoke detectors, emergency lighting
- first-aid kit and a list of emergency numbers
- an electrician’s declaration and proof of pest control
Inspections are carried out jointly by the Ministry of Tourism and the tax authority. Each violation costs €5,000, considerably more for repeat offences.
Climate resilience fee per night
A fee is charged per night and property, which the guest pays and you pass on to the tax authority:
- Apartment: €8 from April to October, €2 from November to March
- Detached house over 80 m²: €15 from April to October, €4 from November to March
Tax on rental income from 2026
Since 2026, a new tax scale applies to rental income in Greece:
- up to €12,000 per year: 15%
- €12,001 to €24,000: 25%
- €24,001 to €36,000: 35%
- over €36,000: 45%
Private individuals renting out 1 or 2 properties pay tax on the income as rental income. From 3 registered properties, the rental counts as a business activity. VAT is then due on all properties.
New restricted zones in Athens and Thessaloniki
In the central districts of Athens, no new register numbers are issued until 31 December 2026, for example in Plaka, Monastiraki, Kolonaki, Exarchia and Koukaki. Since July 2026, this also applies to the centre of Thessaloniki until the end of the year. Important when buying: if a property in these zones is sold or given away, it loses its register number and cannot be registered again.
If you do not live in Greece
Even without residence in Greece, you need a Greek tax number and must declare the income in Greece. Under the double taxation agreement, Greece may tax the income because the property is located there. How Germany takes the income into account is best clarified with your tax adviser.
Common mistakes
- Register number missing from the listing.
- Stays not reported by the 20th of the following month.
- Climate resilience fee not collected or not paid over.
- Registering a third property without thinking about VAT.
- Buying a flat in Athens or Thessaloniki assuming you can take over the seller’s register number.
- Calculating with the old tax scale.
